Contents

Profit and Loss Account

For the period 1 February 2025 to 31 January 2026

Balance Sheet

As at 31 January 2026

Balance Sheet Continued

For the period ended 31 January 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 4 October 2026.

Notes to the Financial Statements

For the period 1 February 2025 to 31 January 2026

1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

Principal activity

The principal activity of the company during the period was Management consultancy activities other than financial management.

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the period was: 1 (previous period: 1)

Advances and credits to directors

Included within creditors falling due within one year is £23,719 owed to the directors (previous period: £25,125).

Notes to the Financial Statements (continued)

4. Debtors

Debtors include £14,000 due from two individuals, being payments made by the company in January 2026 in error. Repayment in full has been requested and is expected shortly after the date of approval of these accounts.

Notes to the Financial Statements (continued)

5. Director loan

At 31 January 2026 the company owed the director £23,719 (2025: £25,125). The balance is interest free and repayable on demand.

Notes to the Financial Statements (continued)

6. Going concern

The director has considered the company’s financial position, including cash held and the expected recovery of the debtor described above, and considers it appropriate to prepare the accounts on a going concern basis.